Income Tax Act 1947 · 2020 Revised Edition · Part 16 · Returns
70. Occupiers to furnish return of rent payable
Feedback & supportThe Comptroller may give written notice to any person (X) who is the occupier of any land or premises requiring X to furnish within the time limited by such notice, not being less than 30 days from the date of service of such notice, a return containing —
Comptroller
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 34F(9), 37L(7), 37M(5), 67(1)(a), 95, 96, 96A and 101, a Deputy Comptroller or an Assistant Comptroller so appointed;
the name and address of the owner of such land or premises or the name and address of the person to whom X pays rent therefor; and
a true and correct statement of the rent payable and any other consideration passing in respect of such occupation.